Page contents Page contents The above chart shows the number of infringement cases open at year-end for the period 2017-2021. By clicking on the multi-level chart you can consult, for 2021, the number of infringement cases open at the year-end per policy sector and per type of infringement. Most important infringement cases launched in 2021 Some of the most important ongoing infringement cases in 2021 Most important infringement cases closed without a Court of Justice ruling in 2021 Infringement cases for which a referral to the Court of Justice has been submitted in 2021 Outlook In 2022, the Commission will continue important enforcement work in the area of taxation and customs. In the area of Customs, the Commission will: keep shifting its work from complaints-driven investigations to more own-initiative investigations, including horizontal initiatives; update the different guidance documents in cooperation with Member States in order to help Member States to implement the Union Customs Code; prioritise cases and subjects with a significant financial impact or where the Union’s exclusive competence in the area of customs needs to be preserved in accordance with the main principles of customs law; keep equal treatment of all traders as a guiding principle of enforcement work. In the area of indirect taxation, the Commission will: continue the assessment of the conformity of national provisions with the e-commerce rules in the VAT Directive (Council Directive 2006/112/EC); assess the transposition of the following acts into the national legislation of Member States: Recast Directive concerning the general arrangements for excise duty [AG3] (Council Directive (EU) 2020/262); Directive amending the rules on the harmonisation of the structures of the excise duties on alcohol (Council Directive (EU) 2020/1151); temporary VAT exemptions in the ‘Buy and donate’ Directive (Council Directive (EU) 2021/1159). In the area of direct taxation, the Commission will: continue the assessment of national measures’ compliance with EU rules on exchange of tax information. This concerns in particular directives on: mandatory automatic exchange of information in the field of taxation (Directive 2015/2376/EU); country-by-country reporting of information by multinationals to tax authorities (Directive 2016/881/EU); access to anti-money laundering information (Directive 2016/2258/EU); mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (Directive 2018/822/EU);assess the completeness and conformity of national rules against tax avoidance and practices that directly affect the functioning of the single market (Directive 2016/1164/EU) and as regards hybrid mismatches with non-EU countries (Directive 2017/952/EU); assess the conformity of national rules on tax dispute resolution mechanisms in the EU (Directive 2017/1852/EU); focus on infringements with a strong impact on the Single Market and competition. Important preliminary rulings Dyrektor Izby Administracji Skarbowej w Bydgoszczy, C-855/19 Balgarska natsionalna televizia, C-21/20 Tribunal Económico Administrativo Regional de Galicia, C-521/19 SK Telecom, C-593/19 UCMR – ADA, C-501/19 Titanium, C-931/19 Danske Bank, C-812/19 Promociones Oliva Park, C-220/19 Prefettura di Massa Carrara, C-274/20 Silcompa, C-95/19 Maksu- ja Tolliamet, C-420/19 Rottendorf Pharma GmbH v Hauptzollamt Bielefeld, C-92/20 Staatssecretaris van Financiën v Jumbocarry Trading GmbH, C-39/20 BTA Baltic Insurance Company” AAS v Valsts ieņēmumu dienests, C-230/20 ‘Lifosa’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos, C-75/20 VS v Hauptzollamt Münster, C-7/20 Autoridade Tributária e Aduaneira C-388/19 Société Générale, C-403/19 Veronsaajien oikeudenvalvontayksikkö C-480/19 Lexel AB C-484/19 Real Vida Seguros SA, C-449/20 Important Court of Justice rulings against Member States Commission v Hungary, C-856/19 Commission v Austria, C-787/19 Commission v Portugal, C-169/20 Commission v Italy, C-341/20 Commission v Italy, C-63/19
